LE HAMO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LE HAMO
Largest movements
- Cash +€6,293
up €6,293 (+154.7%), from €4,068 to €10,361
mainly Other debts (+€8,163) and Net result for the year (+€2,699)
- Deferred charges and accrued income +€2,500
new in 2024: €2,500
- Receivables within one year -€1,176
down €1,176 (-32.5%), from €3,618 to €2,443
- Other debts +€8,163
up €8,163 (+38.8%), from €21,061 to €29,223
- Trade debts -€3,188
down €3,188 (-48.5%), from €6,576 to €3,388
- Profit (loss) carried forward +€2,699
up €2,699 (+7.4%), from -€36,463 to -€33,764
- Purchases and services -€48,367
no longer reported in 2024 (was €48,367)
- Turnover -€37,832
no longer reported in 2024 (was €37,832)
- Gross operating margin +€16,571
up €16,571, from -€10,535 to €6,036
- Financial charges -€540
down €540 (-34.8%), from €1,554 to €1,014
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,626 | €19,299 | +€7,673 | +66.0% |
| Current assets | 29/58 | €11,626 | €19,299 | +€7,673 | +66.0% |
| Stocks and contracts in progress | 3 | €3,940 | €3,996 | +€56 | +1.4% |
| Stocks | 30/36 | €3,940 | €3,996 | +€56 | +1.4% |
| Amounts receivable within one year | 40/41 | €3,618 | €2,443 | -€1,176 | -32.5% |
| Other amounts receivable | 41 | €3,618 | €2,443 | -€1,176 | -32.5% |
| Cash at bank and in hand | 54/58 | €4,068 | €10,361 | +€6,293 | +154.7% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €11,626 | €19,299 | +€7,673 | +66.0% |
| Equity | 10/15 | -€16,012 | -€13,313 | +€2,699 | +16.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,463 | -€33,764 | +€2,699 | +7.4% |
| Amounts payable | 17/49 | €27,637 | €32,612 | +€4,974 | +18.0% |
| Amounts payable within one year | 42/48 | €27,637 | €32,612 | +€4,974 | +18.0% |
| Trade debts | 44 | €6,576 | €3,388 | -€3,188 | -48.5% |
| Suppliers | 440/4 | €6,576 | €3,388 | -€3,188 | -48.5% |
| Other amounts payable | 47/48 | €21,061 | €29,223 | +€8,163 | +38.8% |
| Turnover | 70 | €37,832 | - | -€37,832 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,367 | - | -€48,367 | |
| Remuneration, social security and pensions | 62 | €1,347 | €1,398 | +€51 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €207 | - | -€207 | |
| Other operating charges | 640/8 | €880 | €924 | +€45 | +5.1% |
| Gross operating margin | 9900 | -€10,535 | €6,036 | +€16,571 | |
| Operating profit (loss) | 9901 | -€12,969 | €3,713 | +€16,682 | |
| Financial charges | 65/66B | €1,554 | €1,014 | -€540 | -34.8% |
| Recurring financial charges | 65 | €1,554 | €1,014 | -€540 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,523 | €2,699 | +€17,222 | |
| Profit (loss) for the period | 9904 | -€14,523 | €2,699 | +€17,222 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,523 | €2,699 | +€17,222 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.